Rhode Island § 44-53-5 § 44-53-5. Continuing levy on salary and wages.

Rhode Island Statutes

§ 44-53-5 — § 44-53-5. Continuing levy on salary and wages.

Rhode Island § 44-53-5

Title 44Taxation

Ch. 44-53Levy and Distraint

This text of Rhode Island § 44-53-5 (§ 44-53-5. Continuing levy on salary and wages.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-53-5 (2026).

Text

§ 44-53-5. Continuing levy on salary and wages.
The effect of a levy on salary or wages payable to or received by a taxpayer shall
            be continuous from the date the levy is first made until the liability out of which
            the levy arose is satisfied or becomes unenforceable by reason of lapse of time. The
            effect of a levy on any other property or rights to property shall remain in effect
            for six months (6) from the date the levy is first made or until the liability out
            of which the levy arose is satisfied or becomes unenforceable by reason of lapse of
            time. With respect to a levy described in this section, the tax administrator shall
            promptly r

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§ 44-53-5. Continuing levy on salary and wages.

The effect of a levy on salary or wages payable to or received by a taxpayer shall be continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. The effect of a levy on any other property or rights to property shall remain in effect for six months (6) from the date the levy is first made or until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. With respect to a levy described in this section, the tax administrator shall promptly release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom the levy was made that the levy has been released.